LAWS OF ALABAMA. (No. 1.]. PUBLIC ACTS. AN ACT '1848. To provide for the Assessment and Collection of Taxes. Section 1. Be it enacted by the Senate und House of Representatives, of the State of Alabama, in General Property taxed Aussibly convened, That the following persons and prover y saill be su jeet fo laxation namely: First. A poll tax shall be levied on every white male nhibita it of this State between the ages of twenty one and fifty years, whether a citizen or an alieu in the miner herematter provided in this act. Poll tax assessed. All real and por gal property Second All property real or personal of the inhabilants of this State wherever it may be, or of nou residents being within this State, and not expressly exempt by - law, taxed of citizens hall be subject to taxation, as hereinafter provided by or non res.d his act Tir! Ti terns "real estate" and "real proper. y" as used in this act, shall for the purposes of tax- The term real as tion be construed to include all lands within the State; tate defined. Il buildings and other things erected theon, or attached or fixed thereto. Personal estate,” and “personal property,' (10 tate. pers or nt, all debes Fourth hall for the purposes of taxation be construed to inelule teamboats,ships all household furniture, goods, chattels, moneys and effects and vessels, mo wherever they may be; all steam boats ships and vessels, neys at interest whether at hom or abroad; all moneys whether at inter- in or out of the stor nor; all debts due the persons to be taxed whether State, public or out of the State, from solvent debtors for money haned. all public stocks and securities; all stocks or in rest in turnpikes, bridges and ferries, and other franchises corporations in or out of the State; and all income of not mentioned an y trade, profession or employment, together with all der any boud. storks, turn ikes, bidges, ferrieμg franchises, corpo, raion incomes, all other property J. S. Stocks not taxed nor proper taxed in other other property of whatsoever kind or description not included under the head of real estate," as defined in the preceeding defintion. Provided that nothing in any part of this section contained, shall be so construed as to include Stocks of the United States-property paying a taxin any other State, Territory or Country, or income arising from any species of property paying a tax to this State, or from the trade or employment of any artizan or manuel laborer. Section 2. And be it further enucted, That the follow. Polls and prop ing property and polls shall be exempt from taxation namely: States. erty exempt. 1st of U S. & of First The real and personal property of the United this State, of any States and of this State. the real and personal property of Bank & branches y county in the State, and of the State Bank and Branches. County, and of St. Lands sold by U.. Second. All lauds owned or sold by the United States, 3. within 5 years until the term of five years from the day of sale shall have expired. Of literary insti- Third. All property real or personal of any literary, tutions, benevo scientific, benevolent, or charitable society or institution, incorporated within this State, actually occupied or used by any such society or institution or by the officers thereof, for the purposes for which the same was incorporated. lent societies incorporated. Religious houses tom s burial grounds & rights Revolutionary soldiers to $1000 Fourth. All houses of religious worship, and the pews and furniture of the same; also all tombs, burial grounds and rights of burial. Fifth The polls and property to the value of one thousand dollars of revolutionary soldiers; and the aan of siders of mount of property now exempt from execution. whenever war of 1812-14 as the owner of the same is a soldier who served in the war fir as it is exempt of 1812 and 1814 in defence of the United States. from execution. Tadians exempt. Sixth. The polls of all Indians. Seventh. The polls and estates of persons who by The aged, infirm reason of age, infirmity, or poverty, may, in the judgwad poor exempt. ment of the assessors be unable to contribute to the public charge. Eighth. All slaves who may be lunatic, blind or inLunatic, blind & sane, or who may from any other cause be entirely uninsane, or unprof- profitable to their owners.: Provided, that nothing hereitable slaves ex- in contained shall be so construed as to exempt any slave from taxation, by reason of the infancy or youth of such slave empt. Household furnis mre under $200, Ninth. The household furniture of every person not wearing applied exceeding two hundred dollars in value-all wearing ap farming tools, li parei, farming aid horticular utensils, libraries, and the braries & meesan tools of all mechanics necessary to carry on their business, ments, practising and all surgical instruments and apparatus belonging to ics tools & instru $5 1848. physicians, surgeons. or surgeon dentists, actually enga surgeons & derged in the practice of their profession tists. Counties divided ten nor less than three. books of asses ment. relating to the le open to State offcers and tax paye Section 3. And be it further enacted. That for en rolment and assessment of all property subject to taxation, into district with each coun y in this State shall be divided into convenient proper bou da districts, to be known as. and styled assessment districts is,not more thas Each district shall be defined by proper metes and boundaries and the number of d stricts in any one County stall To be registered not be more than ten nor less than three. Each district by the clerk in shall be designated by its name or number, and so registered with its proper metes and boundaries, by the Clerk of In which shall be the County Court in suitable books to be procured and entered all things kept for that purpose; which books shall be called the as vy and collection sessment books, au! in them shall be entered and recoided of taxes. all enrollment and assessment liss and all other entries Said books to be and records connected with levying and collecting the taxes of the County. And said assessment books shall ers. under the control and direction of the clerks, at all times free of cost or charge be open to the inspection of any of ficer of the State, or any tax payer in the county Section 4. And be it further enacted, That it shall be Counties to the duty, of the Coumissioners Court in each County of divided into dis the State to cause their respective counties to be divided its by the fret Monday in May. into districts as provided in the preceeding s ction by the first Monday of May next, and said courts shall have power to change the boundaries of said assessment districts, as convenience may require: Provided, That not be chang d more than one change in the boundaries of a district shall more than once a be made in any one year, or more districts to be made in yearany county than is allowed by the preceeding section. be The bounds may fails to district not less he shows he was prevented by Section 5. And be it further enacted. That if the Com. If the Com court missioners Court in any County in this State,shall refuse or the county, the fail to district their County, as required of them to do in the members may be preceeding section, each member of said court shall be fin- fi ed not over ed in a sum not exceeding one thousand dollars, and $1000 or less than $100 by the not less than one hundred dollars, to be recovered by circuit court motion of the Attorney General or Solicitor, in the Circuit Court of the Cou ty, on three days notice. Provided, That it shall be competent for any member of said Commissiouers Court on the trial of any such motion to shew that he had endeavored to discharge his duty as therein required, but that he was prevented by the failure of other nembers of said Court, or other cause beyond his control, in which event he shall be excused from the fine by this section imposed, her members. Solicitors to Section 6. And be it further enacted, That it shall be The At. Goa. and the duty of the Attorney General. aud the several Solicit duties enforced. ors of this State to see that the duties enjoiner L v the pro. 1848. Jadges co. courts and com'ars, to game assessor for That in eac visions of this act upon the officers in the several count! of their respective circuits shall be enforced. Section 7 And be it further enact d. county of the State the Judges of Cenny Courts and Com th county & 1 for Missioners of Roads and Revenue, shail on the first Mon each district on day in May next, and thereafter, on the first Mondays in 1st May nx: »n! thereafter 14 Jannary in each year, haue one assessor for the county Jan. and if they and one for each district; and in case of disagreement be disagree choose tween the assessors, they shall choose an umpire. an umpire he Section >. And be it further enacted. That on th Collector to first Monday of August in each and every year there shal elected on first be elected by the qualified electors in the several countie Monday in Aug. in this State, a colector of the taxes in e: cb comity, who: for one year. Mie oath. term service shall cominence, or the first day of Ma after his election and continues one year theret om, at who hbf re he enters on the discharge of the dut es his othee take and subscribe before some person qualific to ada inister the same, an eath as follows, to-wi : I do solemnly swear (oratlirm as the case ma be) that I will faithfully, and to the rest of my skill an ability, perform the duties of tax collector for the conn. of : which oath shall be rert fied by the office before whom taken, and returned to 1''e Clerk of the Coun ty Court, who shall carefully file and keep the same, Presentcolletors And be it fur her enacted. That the collec to give bond and tors of taxes now in office under the existing laws shall to the term for which they were elected, perform all the duvje and be subject to a I the fiabilities imposed by this act, and shalt be required to give bond'în conformity with the pro Visions of the same to act. Section 9 C Section 10 And be it further enucled. That whenev Vacancies in the er any vacancy may exist whether from a failure to elec office of collector the expiration of a term of service, or from any othe to be filled y the cause whatever, in the office of tax collector” or assesso either for the County or any district, such vacancy shall 1 fild by the Commissioners Court, commissioners. Collector's loni. Section 11. And be it further enacted, That every te collector before entering on the duties of his office, sha enter into bond with good and suthie en sureti ́ ́s in dout the probable amount of the taxes of his county, payab to the Governor of the State of Alabama, and his succes ors in office, conditioned for the faithful performance of Ł dities Section 12 And he further enacted. That ever asse sor whether for the county or any district. shall before es tering upon the discharge of the duties of his office. tal and subsc ibe before some person competent to administ the same, au cath as follows, to-wit: I |